{"title":"制度缺陷","authors":"James Kirby","doi":"10.1215/9780822371618-127","DOIUrl":null,"url":null,"abstract":"Comments on the Court of Appeal judgment in R. v Chambers (William) on whether a defendant who pleaded guilty to storing smuggled tobacco was not liable for the unpaid excise duty on importation and therefore the court had no jurisdiction to make a confiscation order. Criticises the Revenue and Customs Prosecution Office for relying on out-of-date legislation and the Office of Public Sector Information for failing to keep its website up to date. Considers the difficulties for the courts when they seek online statutory law.","PeriodicalId":83199,"journal":{"name":"The New law journal","volume":"159 1","pages":"649-649"},"PeriodicalIF":0.0000,"publicationDate":"2009-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":"{\"title\":\"Flaws in the system\",\"authors\":\"James Kirby\",\"doi\":\"10.1215/9780822371618-127\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Comments on the Court of Appeal judgment in R. v Chambers (William) on whether a defendant who pleaded guilty to storing smuggled tobacco was not liable for the unpaid excise duty on importation and therefore the court had no jurisdiction to make a confiscation order. Criticises the Revenue and Customs Prosecution Office for relying on out-of-date legislation and the Office of Public Sector Information for failing to keep its website up to date. Considers the difficulties for the courts when they seek online statutory law.\",\"PeriodicalId\":83199,\"journal\":{\"name\":\"The New law journal\",\"volume\":\"159 1\",\"pages\":\"649-649\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2009-05-07\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"4\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"The New law journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1215/9780822371618-127\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"The New law journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1215/9780822371618-127","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 4
摘要
就上诉法院在R. v . Chambers (William)一案中就被告认罪后是否对未付的进口烟草消费税不承担法律责任,因而法院无权发出没收令的判决发表评论。批评英国税收和海关检察署依赖过时的立法,批评英国公共部门信息办公室未能及时更新其网站。考虑法院在网上寻求成文法时的困难。
Comments on the Court of Appeal judgment in R. v Chambers (William) on whether a defendant who pleaded guilty to storing smuggled tobacco was not liable for the unpaid excise duty on importation and therefore the court had no jurisdiction to make a confiscation order. Criticises the Revenue and Customs Prosecution Office for relying on out-of-date legislation and the Office of Public Sector Information for failing to keep its website up to date. Considers the difficulties for the courts when they seek online statutory law.